Independent sustainability news and institutional market intelligence
Editorial desk · 04
Reporting, disclosure and regulatory developments interpreted for implementation in Singapore and Southeast Asia.
Published coverage
SNNREPORT
MAS has linked AI adoption in finance to supervisory expectations, shared implementation tools, agentic-runtime safeguards and cross-bank fraud detection, moving governance closer to operational execution.
SNNREPORT
Two MAS parliamentary replies clarify how banks must handle disputed unauthorised transactions while explaining why Singapore's shared-responsibility framework does not transfer directly to scams in which customers authorise the payment themselves.
SNNREPORT
ACRA and SID have created a ten-module Company Director Fundamentals programme that links statutory duties, practical board decisions and emerging climate and technology responsibilities.
SNNREPORT
Bank Indonesia and MAS have operationalised an IDR–SGD local-currency transaction framework covering eligible current-account transactions, direct investment and cross-border payments through appointed banks.
SNNREPORT
MAS has opened a consultation on amendments to the Payment Services Act that would give legislative effect to Singapore's single-currency stablecoin framework, protect the MAS-regulated label and introduce requirements spanning reserves, redemption, disclosure, stress testing, recovery and cross-border recognition.
23 OCTREVIEW
EFRAG released a consolidated draft list of revised ESRS datapoints and opened a fatal-flaw review until 23 October 2026, moving the reporting architecture into a machine-implementable testing stage.
97%USE GRI
GRI reported broad use among large listed Brazilian companies and high adoption in a national reporting review.
10+PLANS
Ceres argues that investor transition plans are evolving from climate-commitment documents into practical tools linking asset allocation, risk management, client communication and organisational governance.
45+JURISDICTIONS
IFRS Foundation Trustees announced a five-year plan covering adoption, offices, funding and future board structure.
PCAFALIGNMENT
EFRAG joined PCAF's engagement group to strengthen dialogue on financed-emissions accounting and climate-disclosure implementation.
AUGPULSE
GHG Protocol's August update consolidated its recent corporate-standards workplan, governance and consultation developments.
28 SEPDEADLINE
The IFRS Foundation opened recruitment for its SME Implementation Group and explicitly prioritised candidates from Asia and users of SME financial statements, including investors and lenders.
2CHAIRS
The IFRS Foundation appointed Steven Maijoor as incoming Trustee Chair and Sam Woods as IASB Chair, completing planned senior leadership succession.
2EPISODES
EFRAG released sustainability and financial reporting podcast episodes covering the July technical update.
TWG#8
The eighth Corporate Standard technical meeting documented work on organisational boundaries, emissions tracking, calculation methods and target performance.
JULYUPDATE
EFRAG's July update summarises technical discussions, decisions, open consultations and the revised ESRS and voluntary standard developments.
1 SEPSTART
The IFRS Foundation appointed former KPMG UK chief operating officer Laura Forzani as Managing Director from 1 September 2026, placing operational delivery, funding and institutional governance under new executive leadership.
28 SEPCOMMENTS
The ISSB proposed a taxonomy update reflecting targeted amendments to IFRS S2 greenhouse-gas emissions disclosures.
S2+S3WORKPLAN
GHG Protocol announced updated corporate-standards workstreams and consultation findings for the next phase of standards development.
RAWFEEDBACK
GHG Protocol released a consultation summary and raw feedback data on electricity-sector consequential methods.
4WORKSTREAMS
A consolidated development plan brought Corporate, Scope 2, Scope 3 and Actions and Market Instruments work into one programme record.
2026ESRS
EFRAG released an interactive set covering revised topical ESRS, a voluntary standard, glossary, defined terms and links to earlier text.
5COURSES
GRI expanded its academy with five courses covering GRI-CDP interoperability, ESG risk, nature, Scope 3 and digital sustainability reporting.
120DAYS
The July ISSB update records unanimous due-process support for a 120-day consultation on a nature-related practice statement and a decision to enhance six Technology & Communications SASB Standards.
31 OCTCOMMENTS
EFRAG opened consultation on an exposure draft for certain non-EU undertakings, with feedback due by 31 October 2026.
10APPOINTMENTS
The IFRS Foundation announced six appointments and four reappointments to the IFRS Taxonomy Consultative Group, effective 1 August 2026, as digital financial and sustainability reporting architecture expands.
JULDECISIONS
The IASB published decisions from its July 2026 meeting, creating an official checkpoint in active accounting projects.
85SIGNATORIES
GRI and the GSSB backed the Kumamoto Declaration, linking nature-positive ambition to consistent reporting of business impacts and dependencies.
TWG#7
The seventh Corporate Standard technical meeting added another public record to the revision process before later August deliberations.
14 SEPCOMMENTS
The IASB proposed taxonomy changes covering IFRS 20, hyperinflationary presentation currency changes and amendments to IFRS 19.
TWG#19
The nineteenth Actions and Market Instruments technical meeting published its presentation and minutes for public scrutiny.
ISB#23
The Independent Standards Board published minutes from its twenty-third meeting, extending the public governance record for the revision programme.
ISBGOVERNANCE
GHG Protocol opened applications for its Independent Standards Board as it strengthens institutional governance for standards development.
15+MEMBERS
GRI appointed new Stakeholder Council leadership and emphasised multistakeholder governance during rapid change in sustainability reporting.
ACTIONEVIDENCE
GRI argued that reporting must increasingly show real-world transition and adaptation action rather than long-term targets alone.
Classification note